If leap second support is enabled, functions like gmtime load the "GMT" file to handle leap seconds properly. Vanguard section, which works with most .zi parsers. Zone GMT 0 - GMT Rearguard section, for TZUpdater 2.3.2 and earlier.
Etc/GMT
Time zone identifier: Etc/GMT
Current civil offset: +00:00 (UTC)
Current DST state: Observing Standard Time
First standard time adoption: Not recorded
Total recorded transitions: 0 transitions across 0 distinct offsets
Aliases (Link targets): Etc/GMT+0, Etc/GMT-0, Etc/GMT0, Etc/Greenwich, GMT, GMT+0, GMT-0, GMT0, Greenwich
Historical Offset Step Chart (1880 to Present)
Text summary: Etc/GMT shifted between 0 distinct offsets from standard time introduction through the modern era.
Complete Transition History (0 Transitions)
No historical transitions recorded for this zone.
Notes from the Maintainers
Methodology Note: The 1970 Rule
tzdb guarantees accuracy for timestamps from 1970 onwards. Transitions prior to 1970 represent best-effort historical reconstructions.
etcetera(Lines 22 to 27)